Pick any two UK PAYE tax codes and we will line up the allowance, emergency status, region and approximate annual tax on a £30,000 salary so you can see exactly how they differ.
Last updated 2026-04-12
| Attribute | 950L | SBR |
|---|---|---|
| Category | Standard | Scottish |
| Region | rUK | Scotland |
| Allowance | £9,500 | £0 |
| Emergency / non-cumulative | No | No |
| Approx. annual tax on £30k | £4,100 | £6,000 |
| In one sentence | Reduced allowance of £9,500 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment. | Scottish taxpayer version of BR - same allowance logic, but Scottish income-tax rates apply. |
Bottom line on £30k
On a £30,000 salary, 950L deducts roughly £4,100 in income tax per year vs £6,000 for SBR. That is a difference of £1,900 per year - 950L is less expensive.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
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